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2024-10-31-accounts

REGISTERED CHARITY NUMBER: 1123858

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

CORNWALL DOWN’S SYNDROME SUPPORT GROUP

Greenwood Wilson The Old School The Stennack St Ives Cornwall TR26 1QU

CORNWALL DOWN’S SYNDROME SUPPORT GROUP

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 5

CORNWALL DOWN’S SYNDROME SUPPORT GROUP

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2024

The trustees present their report with the financial statements of the charity for the year ended 31 October 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number 1123858

Registered office

Union House 111 New Union Street Coventry CV1 2NT

Trustees

P Bawden – resigned 17/03/2024 B Davies L Bawden – resigned 26/04/2024 D Burbridge S Truelove C Pearne – appointed 17/03/2024 C Harris – appointed 17/03/2024 K Milnes-Barker – appointed 12/07/2024

Independent Examiner

Robert Langley CTA ATT Greenwood Wilson The Old School The Stennack St Ives Cornwall TR26 1QU

Approved by order of the board of trustees on 22 March 2025 and signed on its behalf by:

D Burbridge - Trustee

Page 1

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CORNWALL DOWN’S SYNDROME SUPPORT GROUP

Independent examiner's report to the trustees of Cornwall Down’s Syndrome Support Group

I report to the charity trustees on my examination of the accounts of Cornwall Down’s Syndrome Support Group for the year ended 31 October 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of Trust’s accounts as carried out under Section 145 of the and in carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Robert Langley CTA ATT Greenwood Wilson The Old School The Stennack St Ives Cornwall TR26 1QU

22 March 2025

Page 2

CORNWALL DOWN’S SYNDROME SUPPORT GROUP

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2024

Income Received
Parent contributions
Grants
Fundraising
Interest Received
Donations
LU/GTS Book sales
Other sundry income
Total Income Received
Expenditure
Salary costs & coordinator wages
Staff training
Activities & member events
PHT (Peoples Health Trust)
SALT
Emily Youth Chat
Dance sessions
Gifts & Donations
Insurances
Accountancy & Book-keeping
Travel & mileage
Subscriptions & Website
Phone costs
Printing, postage & stationary
Rent & Venue hire
Storage Costs
Bank charges
Repairs & renewals
AGM costs
Other expenses
Total Expenditure
Surplus/Deficit for the year
Unrestricted
funds
Restricted
funds
40
4,310
25,436
-
-
659
-
900
-
77
-
5,986
25,436
3,185
9,216
205
-
3,043
6,190
-
-
-
600
-
-
-
-
200
-
40
-
1,246
-
398
261
724
-
274
130
86
92
-
-
805
-
-
-
-
-
-
-
297
31
10,503
16,520
-4,517
8,916
2024
Total funds
40
29,746
-
659
900
77
31,422
12,401
205
9,233
-
600
-
-
200
40
1,246
659
724
404
178
-
805
-
-
-
328
27,023
4,399
2023
Total funds
(as restated)
-
16,836
1,663
332
3,298
301
22,430
11,475
50
3,415
7,603
320
1,563
663
127
30
1,394
453
614
240
398
1,449
-
47
952
1,883
113
32,789
-10,359

The notes form part of these financial statements

Page 4

CORNWALL DOWN’S SYNDROME SUPPORT GROUP

BALANCE SHEET

31 OCTOBER 2024

Current Assets
General Account
Savings Account
Total Current Assets
Current Liabilities
Tax & NI
Accruals
Total Current Liabilities
Current Assets less Liabilities
Movement in funds
Totals funds from prior year
General fund
Restricted funds
Net Movement in funds
General fund
Restricted funds
Total funds carried forward
General fund
Restricted funds
Summary of restricted funds
PHT
Carers Slbs & WCYT
SALT
Postcode Lottery
2024
19,731
45,259
64,990
313
240
553
64,437
46,161
13,877
60,038
-4,517
8,916
4,399
41,644
22,793
64,437
7,363
1,842
6,112
7,476
22,793
2023
As restated
15,886
44,599
60,485
207
240
447
60,038
48,316
22,080
70,396
-2,204
-8,155
-10,359
46,161
13,877
60,038
5,063
2,102
6,712
-
13,877

The financial statements were approved by the Board of Trustees and authorised for issue on 22 March 2025 and were signed on its behalf by:

The notes form part of these financial statements

D Burbridge – Trustee 22 March 2025

Page 4

CORNWALL DOWN’S SYNDROME SUPPORT GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 October 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 October 2024.

3. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 October 2024.

Page 5